H&I 2018/462
NN. Effect of Danish tax rules on setting off of losses. Restriction of the right of freedom of establishment. Court of Justice
CJ 05-07-2018, C-28/17 (Uitspraak), m.nt. Hein Vermeulen (NN)
- Instantie
Court of Justice of the European Union
- Datum
5 juli 2018
- Zaaknummer
C-28/17
- Noot
Hein Vermeulen
- Roepnaam
NN
- JCDI
JCDI:ADS172120:1
- Vakgebied(en)
Vennootschapsbelasting / Verliesverrekening
Vennootschapsbelasting / Winstbepaling
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 05‑07‑2018
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 19‑01‑2017
Essentie
N/N. Reference for a preliminary ruling. Rejection to offset a PE loss in source State against other group income.
Samenvatting
Request for a preliminary ruling. Can a source State deny the deduction of a current loss of a PE situated in the source State by stating that the loss could also been taken into account in the head office State (Member State of origin), where that source State taxes the profits of that PE?
Uitspraak
JUDGMENT OF THE COURT (First Chamber)
4 July 20181
(Reference for a preliminary ruling – Article 49 TFEU – Corporation tax – ... Verder lezen? Log in om dit document te bekijken.